SCHEDULES

SCHEDULE 2U.K.Transitionals and savings

Part 10 U.K.Derivative contracts

Disapplication of section 645U.K.

81U.K.Section 645 (creditor relationships: embedded derivatives which are options) does not apply to a derivative contract of a company for an accounting period if the asset representing the creditor relationship is an asset in relation to which paragraph 9(2) of Schedule 10 to FA 2004 has effect.